Spain
Procedure for the filing and payment of self-assesment on the Financial Transaction Tax. Publication of Royal Decree 366/2021 and Order HAC/510/2021
Procedure for the filing and payment of self-assessments through a central securities depositary (“CSD”) established in Spanish territory, procedure for the filing and payment of self-assessments by the taxpayers, tax periods and deadlines for the filing and self-assessment. New tax Form 604.